Export of service
This query is : Open
CA Chetan Singhal
(Querist)
13 July 2012
Sir,
Please suggest me that what will be the liability of Service tax in case of Export of service,
I also want to know whether I have to pay first service tax than it will be refund to me or I am not require to submit the service tax in case of export of service
Please suggest me that what will be the liability of Service tax in case of Export of service,
I also want to know whether I have to pay first service tax than it will be refund to me or I am not require to submit the service tax in case of export of service
RENGARAJ R.K
(Expert)
13 July 2012
Are you a 100% EOU?
You need not pay the tax as the export services are exempted by notn. Please go thro the governing provision for export. You have to file the return and your turnover in the exemption column meant for export.
Export of services shall now be governed by new provisions in the Service Tax Rules 1994, namely rule 6A. The essential requisites before a service can be designated as export service are:
It must be a service as defined under sub-section 44 of section 65B
by a service provider located in the taxable territory
to a service receiver located outside India
the service is not a service specified in the negative list
the place of provision of the service is outside India
the payment for such service is received by the service provider in convertible
foreign exchange
the service provider and service receiver are not merely establishments of a
distinct person by virtue of item (b) of Explanation 2 of clause 44 of section
65B of the Act.
The answer to all questions above must be yes to avail the status of export of service.
You need not pay the tax as the export services are exempted by notn. Please go thro the governing provision for export. You have to file the return and your turnover in the exemption column meant for export.
Export of services shall now be governed by new provisions in the Service Tax Rules 1994, namely rule 6A. The essential requisites before a service can be designated as export service are:
It must be a service as defined under sub-section 44 of section 65B
by a service provider located in the taxable territory
to a service receiver located outside India
the service is not a service specified in the negative list
the place of provision of the service is outside India
the payment for such service is received by the service provider in convertible
foreign exchange
the service provider and service receiver are not merely establishments of a
distinct person by virtue of item (b) of Explanation 2 of clause 44 of section
65B of the Act.
The answer to all questions above must be yes to avail the status of export of service.
CA BHARATH KUMAR
(Expert)
13 July 2012
export service under EOU/SeZ its exempt
CA BHARATH KUMAR
(Expert)
13 July 2012
sorry 100% EOU UNITS ONLY EXEMPTED
CA Chetan Singhal
(Querist)
13 July 2012
if we are not 100% EOU but some time we provide export service than what will be happened
Arun Gulati
(Expert)
14 July 2012
whether you are EOU or not, if you are satisfying conditions of Rule 6A, then you are exempt from service tax, need not to charge service tax on taxable value.
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